FINDINGS OF FACT AND CONCLUSIONS OF LAW
MARK B. McFEELEY, Chief Judge.
This matter came for trial before the Court on the Plaintiffs' Complaint for Declaratory Judgment that their income tax liability for tax years 1983 and 1984 have been discharged in bankruptcy. The Court, having considered the evidence presented at trial, the arguments of counsel and the applicable law, makes the following findings of fact and conclusions of law:
FINDINGS...
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